Indian Railway Codes and Manuals-Accounts Code-Chapter-1 (I)


    

                                       
                                           ACCOUNTS CODE VOL-I (1)

                                                  CHAPTER-1(I)

DEPARTMENTAL REGULATIONS

101 Functions of the Accounts Department. - The Accounts Department of a Railway Administration is mainly responsible for :- ( a) Keeping the accounts of the railway in accordance with the prescribed rules: (b) The check with reference to rules or orders (Known as “Internal Check”) of transactions affecting the receipts and expenditure of railway ; (c) Prompt settlement of proper claims against the railway ; (d) Tendering, as part of its important functions, advice to the administration whenever required or necessary in all matters involving railway finance; (e) Compilation of budgets in consultation with other departments and monitoring the budgetary control procedures as may be laid down in the relevant orders and Code rules from time to time ; (f) Generally discharging other management accounting functions such as providing financial data for management reporting, assisting inventory management, participation in purchase/contracting decisions and surveys for major schemes in accordance with the relevant rules and orders; and (g) Seeing that there are no financial irregularities in the transactions of the railway.

102. Gazetted Officers of the Accounts Department :- The head of the Accounts Department of a Railway Administration is known as the Financial Adviser & Chief Accounts Officer. Below him are the Additional Financial Adviser and Chief Accounts Officer, the Deputy Chief Account Officers, Senior Accounts Officers, Junior Accounts Officers, and Assistant Accounts Officers, located in the Headquarters Office or attached to the Divisions, Workshops, Stores Depots and Construction Projects of the railway. The size of the organisation may very depending on the nature and volume of work in the Accounts Department of each Railway Administration. For the sake of brevity, all Accounts Officers of a railway, including the head of the Accounts Department, are referred to hereafter as “Accounts Officer(s)”. Where, however, it is necessary to refer particularly to the head of the Accounts Department of a railway the term “Financial Adviser and Chief Accounts Officer” has been used. The term “Accounts” has, in some places, been used to denote the Accounts Department.

103. For the management of cash receipts and disbursements, the Financial Adviser and Chief Accounts Officer is assisted by the Chief Cashier, and the Assistant Chief Cashier commonly referred to as "Cashier".

104. The Divisional/Senior Divisional Accounts Officer in a Division, the Workshop Accounts Officer in a Workshop and the Stores Accounts Officer attached to the Stores Depot will function as Financial Advisers to their respective Executive Officers under the overall guidance of the Financial Adviser and Chief Accounts Officer.

105. Non-Gazetted Establishment of the Accounts Department :- The subordinate accounts establishment of a railway consists of both indoor and outdoor staff. The indoor or office staff is divided into two main classes viz, Section Officers (Accounts)/Sub Heads and Clerks. Section Officers (Accounts) are employed as Superintendents in various branches of the Accounts Offices. Some minor charges of sections and sub-sections are supervised by Sub-Heads. The clerks are generally divided into two classes, a lower class (grade II) and a higher class (grade I) the latter being employed on more important work. The outdoor staff comprises Inspectors of Station Accounts, Inspectors of Stores Accounts and Stock-verifiers. There are, in addition, Finger Print Inspectors who examine the finger prints on paid pay bills for comparison with those on Service Registers.

106. For cash receipts and disbursements, the subordinate staff dealing with the work are the Divisional Cashiers, the Assistant Cashiers, Senior Cashiers, Junior Cashiers, Shroffs and clerical establishments. In addition, there are Inspectors of Cashiers whose job it is to inspect the accounts of the Cashiers.

107. Accounts Officers and the Executive - The head of a railway administration, referred to hereafter as the General Manager, and the various executive officers subordinate to him, are responsible for the construction, maintenance and operation of the railway. In the proper and the legitimate discharge of their responsibilities the executive officers are authorized to incur expenditure within the limits of their financial powers. All claims against the railway arising out of such authorization of expenditure are checked (in accordance with the prescribed rules) on behalf of the Railway Administration by the Accounts Officer who arranges to settle the claims which are found to be in order. In so functioning and in giving financial advice to the executive, the Accounts Officer acts solely in the interest of the executive officers with whom he jointly participates in the process of railway management. Similarly the executive officers on their part should give due consideration to the financial advice tendered by the Accounts Officer.

108. In cases where an Accounts Officer is unable to accept as proper any orders of an executive authority or any claims arising therefrom, he should bring to the notice of such executive authority the nature of the impropriety or irregularity and suggest the proper and regular course of action under the extant rules and orders. In the event of a disagreement between the Accounts Officer and the executive, the following procedure should be followed:- (a) If the disagreement is between an executive officer other than the General Manager and an Accounts Officer other than the financial Adviser and chief Accounts Officers, the Accounts Officer should furnish a short note of his objection to the executive officer and ask him to obtain the decision of the General Manager. He should at the same time furnish a copy of his note to the Financial Adviser and Chief Accounts Officer. (b) If the matter is settled to the satisfaction of the Financial Adviser and Chief Accounts Officer, he will issue, the necessary orders to the subordinate Accounts Officer. If. However, the General Manager and the Financial Adviser and Chief Accounts Officer are unable to come to an agreement, the former should consider himself under an obligation to make a reference to the Railway Board when so requested by the Financial Adviser and Chief Accounts Officer. While doing so the General Manager should incorporate fairly and fully the comments and views of the Financial Adviser and Chief Accounts Officer. The orders of the Railway Board on such a reference when received by the General Manager shall be furnished by him to the Financial Adviser and Chief Accounts Officer (vide paragraph 804). (c) The above procedure will apply mutatis mutandis in cases where the Financial Adviser and Chief Accounts Officer himself (without intervention of his subordinate officers) considers any order of an executive officer or any claims arising there from irregular or improper in internal check.  

109 In matters of interpretation of rules and of obtaining sanction of the Railway Board or higher authorities, the duty of the Accounts Officer is to address the executive officer concerned and request him to obtain the orders of the Railway Board. In such cases, the opinion of the Accounts officer should be furnished to the executive Officer in the form of a short note. Which should be included verbatim in the report made by the General Manager to the Railway Board for orders. When the matter is really very urgent, as for instance, when delay in the issue of orders by the Railway Board may involve a serious financial loss to the Railway or dislocation of business or when a financial irregularity or defect in the working of a department of the railway has to be promptly brought to the notice of the Railway Board, the Financial Adviser and Chief Accounts Officer may, after addressing the General Manager, send a copy of his note to the Railway Board for information with an explanation of the urgency of the case and a request for the issue of early orders. In all such cases, the Financial Adviser and Chief Accounts Officer should await the orders of the Railway Board.

110. In making proposals for economy or improvement affecting other departments of the railway, the Account Officers should always consult the Executive Officers of the Department, and such proposals should, as rule, be sent to the competent executive authority through the departmental officers. But the Financial Adviser and Chief Accounts Officer is empowered, if he thinks it necessary, to make such references direct to the head of the railway. 

111. In addition to the returns and accounts required to be furnished to the Departments by the Accounts Officer, in accordance with the rules in the Railway Codes and other orders of the Railway Board, the Accounts Officer should furnish the Executive Officers of the Railway with such other accounts and returns as may be called for by them. Any statistical or other information required by the executive officers which can be obtained from the records of the account office should also be promptly supplied.

112. Financial Advisers and Chief Accounts Officers and Director Accounts, Railway Board: - The Railway Board is responsible for the proper maintenance of the accounts of all the Indian Railways and for compilation of the whole of the accounts relating to receipts and expenditure under the various railway and non-railway heads of accounts prescribed in Appendix IV to this Code. The Director Accounts is the professional agent of the Railway Board in Accounts matters. In this capacity, he organizes trains and controls, from the professional point of view, the Railway Accounts Establishment as a whole, and is responsible to its professional efficiency as also for the correctness of accounts and accounts procedure. In the discharge of these responsibilities he will issue instructions to the Financial Advisers and Chief Accounts Officers relating to the preparation and submission of the accounts and the returns required by the Railway Board and on all other accounting matters including those which might have an administrative aspect and besides carry out inspections of their offices. These instructions will be communicated to the General Managers and it is the duty of the Financial Advisers & Chief Accounts officers to give effect to them. The Director Accounts is, however, at liberty to correspond freely with the Financial Advisers & Chief Accounts Officers and the latter with him in all accounts matters, including those which might have an administrative aspect. The Financial Adviser & Chief Accounts Officer must, however, keep the General Managers in touch with such correspondence if it is of importance to the administration of the railway. The Financial Advisers and Chief Accounts Officers will exercise such powers as may be delegated to them by their respective General Managers.

113. Statutory Audit. - The comptroller and Auditor General of India is the final audit authority in India. His functions and powers are derived in the main from articles 149 to 151 the Constitution of India. The Comptroller and Auditor General is responsible for the audit of the accounts of the Indian Railways but has no responsibility for the compilation of these accounts. The form in which the accounts of the Indian Railways should be kept and changes in accounts classification affecting the recording of expenditure in the Finance and Revenue accounts of the Government of India are, however, subject to his approval. He may also require such compiled accounts to be submitted to him as are required to enable him to carry out his statutory obligations. Note - This subject has been dealt with in greater detail in Chapter IX of the Indian Railway Financial code to which reference may be made. The duties and powers of the Comptroller & Auditor General with regard to audit of accounts are given in Appendix I.

114. In all matters relating to the audit of Railway Accounts, the Comptroller and Auditor General of India is assisted by the Additional Deputy Comptroller & Auditor General (Railways). Subordinate to him are the Chief Auditors who are responsible for conducting audit of the accounts of the Indian Railways. These Officers have been referred to in the rest of this Code as "Audit Officers" or "Audit". Where, however, it is necessary to refer to the head of the Statutory Audit Office, the term "Chief Auditor" has been used.

115. The responsibility of the Chief Auditors for the audit of the accounts is briefly as follows: (a) it extends, in respect of expenditure transactions, to all expenditure incurred in India; (b) in respect of receipt, it includes receipts of Indian Railways, whether under construction or open to traffic including receipt relating to accounts of manufacture and ; (c) it includes stores and stock accounts to the extent prescribed by the Comptroller and Auditor General of India. 

116. Object of Statutory Audit. - The Statutory Audit by the Comptroller and Auditor General of India has a three-fold purpose. Firstly, it is an accountancy audit, i. e. to check the accuracy of arithmetical calculations and to see that all payments are supported by receipted vouchers. In this respect it is some what akin to the audit by company auditors whose objectives are detection of fraud, detection of technical errors and the detection of errors in principle. It assesses the adequacy of the accounting system and the system of internal check in the organisation. Secondly, statutory audit is an appropriation audit, i. e. to check the classification of expenditure to ensure that expenditure and receipts have been charged to the proper heads of account and further that the voted appropriations under these heads have not been exceeded. Appropriation audit is applied as a measure of parliamentary control. Consequently it has to be full and complete. Thirdly, statutory audit is also an administrative audit i. e. audit of sanctions to check that expenditure has been incurred according to prescribed rules and regulations or where not so covered it has been sanctioned by a competent authority. These objects are generally secured by a percentage check to be applied to the vouchers and connected accounts records of the Accounts Office and by inspection, on the spot, of initial records and documents in the offices in which the transaction originate. Accounts Officers should afford all facilities to Audit Officers in the discharge of their audit duties.

B. OFFICE PROCEDURE

117. Main Divisions of Work: - The work in a railway accounts office generally falls under the following main divisions :- ( 1) Administration. (2) Booking and compilation. (3) Budget. (4) Cash and Pay. (5) Compensation Claims. (6) Engineering Accounts including construction Accounts & Surveys. (7) Establishment Accounts. (8) Finance and planning. (9) Fuel Accounts. (10) Inspection (Executive and Accounts Offices). (11) Other Expenditure Accounts including Departmental Catering Accounts. (12) Provident Fund and Pension. (13) Stores Accounts and Inventory Control. (14) Traffic Accounts. (15) Traffic Costing. (16) Workshop Accounts. In addition to the above, the Statistical Branch and the Electronic Data Processing Centre are under the professional control of the Financial Adviser and Chief Accounts Officer. The actual division into branches and sections and the distribution of work among the Accounts Branch Officers is left to the discretion of the Financial Adviser and Chief Accounts Officer in the absence of orders to the contrary as regards any particular charge. The details of work relating to items 1, 2, 4, 5, 7, 10 to 12 and 14 have been dealt with generally in this Code, while rules relating to other items of work have been laid down in the relevant departmental codes and/or Manuals.

118. Office manuals. - Detailed working instructions in conformity with and subsidiary to the rules contained in this and other Indian Railway codes should be laid down in the office manuals of each Accounts Office, issued under the authority of the Financial Adviser & Chief Accounts Officer and these should be kept up-to-date. The office manuals should also contain:- (a) detailed rules of procedure for the conduct of business in the Accounts Office; (b) orders defining the duties and responsibilities of the supervising staff; and (c) instructions for the periodical inspections of the registers maintained in each section for the test check of some portion of the work done by each clerk once a month (see para 803), for the submission of progress reports about the state of work in each section and for periodical reviews of all correspondence awaiting disposal.

119. Calendar of Returns. - Each Section of an accounts office should maintain a Calendar of Returns showing the due and actual dates of (i) despatch of reports and returns due from the section, and (ii) submission to Accounts Officers of all accounts, objection statements, registers etc. The calendar so maintained should be submitted periodically on a prescribed day, to the Accounts Officer in charge for review. The result of the review should be placed on record either in the periodical progress reports or elsewhere.

120. Inspection of Registers of the Accounts Office. - The intervals at which registers of the Accounts Office are required to be inspected by the Accounts Officer in charge of the section concerned are laid down in appendix VIII. Registers, the entries in which are required to be checked and initialed by Accounts Officers at the time they are made, need not be subjected to a separate periodical inspection, but the detailed procedure prescribed in the office manuals (c. f. para 118) for the posting and checking of such registers should ensure continuous review thereof by the officer in charge.

121. Destruction of Records. - The destruction of records in an Accounts Office will be carried out under the orders of the Financial Adviser and Chief Accounts Officer. Subject to any orders issued by the Railway Board in a particular case, the various records connected with the accounts should be preserved for a minimum period prescribed in Appendix IX.

122. Supply of books of Reference.- Every Accounts Officer, including Probationary Officers, should be supplied with copies of all the Indian Railway Codes in force and other general books of reference such as the constitution of India, Introduction to Government Accounts and Audit, General Financial Rules and important Central Statutes such as the Indian Railways Act and such other labour statutes as have not been incorporated in the Establishment manual issued by the Railway Board. Every Section Officer (Accounts) and Inspector should be supplied with a copy each of the Indian Railway Codes in force. Similarly, copies of the office Manuals (c. f. Para 118) should also be supplied to Accounts Officers and Section Officers (Accounts). Books so supplied will be treated as personal copies and may be carried away by the officer, Section Officer (Accounts) or Inspector, on his transfer from one office to another. They will be personally responsible for the books and for keeping them corrected up-to-date.

123. Permanent Sub-heads and clerks who desire the concession, may be supplied with priced Government publications together with sets of correction slips there to, at 50 per cent of the cost price, 25 per cent being met out of the contingent grant of the office and the remaining 25 per cent being covered by the discount allowed by the publishing departments.

124. Monthly Progress Reports:- The position of work in each branch of the Accounts Office should be reported by the Accounts Officer in charge of the branch in a Monthly Report to the Financial Adviser and Chief Accounts Officer by a date to be prescribed by him. In this report, all items of arrears reflected in the half Yearly Arrears Report (see para 125) and other items of interest should be exhibited indicating the action taken for the clearance of the arrears. The Monthly Report should particularly highlight the items of work which are not progressing according to plan or schedule.

125. Half-Yearly Arrears Report. - The statements showing arrears of work on the 30 th June and 31 st December in each Railway Accounts Office should be prepared in Form A. 125 and sent to the Railway Board by the 1st August, and 1st February respectively. The report should be seen by the General Manager before it is sent to the Railway Board.

126. Register of valuable and secret Documents, - A manuscript register should be maintained in each Accounts Office detailing all keys and valuable and secret documents in the personal charge of the Accounts Officer. At the time of transfer, the relieved Accounts Officer should hand over to his successor all the articles detailed in the register and report to his immediate superior that he has done so. This report should be countersigned by the relieving officer, who should also sign the list in the register in token of his having received all the articles specified therein.

127. Transfer of Charges - Handling over Notes:- when an Accounts Officer is relieved either permanently or temporally of the charge of office, he should prepare Handling over Notes for the information and guidance of his successor. Through these Notes, he should bring to the notice of his successor any points of importance in connection with the working of the office and of any cases or items of work which are pending and likely to call for his special attention or scrutiny. The relieved officer is expected to place the results of his special knowledge and experience of the office at the disposal of his successor, in order that the latter may not be placed at a disadvantage due to ignorance of the state of the office or of such matters as require his special and personal supervision, and that as far as possible any breach of continuity in procedure or practice may be avoided in regard to cases and matters actually under settlement.

128. The Handling over Notes should be given to the relieving officer, who should submit a copy there of, with the advice of his having assumed charge, to his immediate superior. It will be the duty of the relieving officer to make a preliminary examination of the state of affairs as mentioned in these Notes at the time of relief, and within a space of three month to make a report to his immediate superior of the action taken by him thereon. Any omission or incorrectness noticed in the Handling over Notes should also be reported by the relieving officer to his immediate superior within three months.

129. A general list of important items of work which Officers of the Accounts department are required to do on being posted to a working post or a new charge is laid down in Appendix II. All the branch Officers including Assistant Accounts Officers Class-II should carefully study the list of items of work which require their personal attention.

130. Monthly Demi-Official letter to Financial Commissioner. – Financial Advisers and Chief Accounts Officers should send Monthly Demi-Official Reports to Financial Commissioner, Railways by 15th of the following month. These Reports should dwell on budgetary aspects and also cover other items of importance viz. leakage of revenue, steps taken to improve earnings, economy in expenditure, inventory control, progress of works, improvement in internal check and inspection etc. The format of this report shall be as stipulated by Railway Board from time to time. The Financial Advisers and Chief Accounts Officers may also include in these D. O. letters any other matters of special importance which they consider should be brought to the notice of the Financial Commissioner. The demi-official report should be shown to the General Manager after issue. (Authority: Board’s letter no. 2000/ACII/30/9 dated 19.07.02)

 Multiple Choice Questions:

101. Functions of the Accounts Department

  1. What is one of the main responsibilities of the Accounts Department of a Railway Administration?

o    a) Construction of railway lines

    • b) Keeping the accounts of the railway
    • c) Operation of trains
    • d) Recruitment of staff

Answer: b) Keeping the accounts of the railway

  1. The Accounts Department's responsibility includes internal check of transactions affecting which of the following?
    • a) Railway recruitment
    • b) Receipts and expenditure of railway
    • c) Train schedules
    • d) Passenger safety

Answer: b) Receipts and expenditure of railway

  1. Which function involves the Accounts Department providing advice on matters involving railway finance?
    • a) Internal check
    • b) Prompt settlement of claims
    • c) Compilation of budgets
    • d) Tendering financial advice

Answer: d) Tendering financial advice

  1. Who is responsible for seeing that there are no financial irregularities in the transactions of the railway?
    • a) General Manager
    • b) Chief Cashier
    • c) Financial Adviser and Chief Accounts Officer
    • d) Station Master

Answer: c) Financial Adviser and Chief Accounts Officer

102. Gazetted Officers of the Accounts Department

  1. What is the title of the head of the Accounts Department of a Railway Administration?
    • a) General Manager
    • b) Chief Cashier
    • c) Financial Adviser and Chief Accounts Officer
    • d) Senior Divisional Accounts Officer

Answer: c) Financial Adviser and Chief Accounts Officer

  1. Who among the following is located in the Headquarters Office or attached to the Divisions, Workshops, Stores Depots, and Construction Projects?
    • a) General Manager
    • b) Additional Financial Adviser and Chief Accounts Officer
    • c) Station Master
    • d) Senior Cashier

Answer: b) Additional Financial Adviser and Chief Accounts Officer

  1. For the sake of brevity, what term is used to refer to all Accounts Officers of a railway?
    • a) Station Officers
    • b) Cashiers
    • c) Accounts Officer(s)
    • d) General Managers

Answer: c) Accounts Officer(s)

103. Management of Cash Receipts and Disbursements

  1. Who assists the Financial Adviser and Chief Accounts Officer in the management of cash receipts and disbursements?
    • a) General Manager
    • b) Chief Cashier
    • c) Station Master
    • d) Junior Accounts Officer

Answer: b) Chief Cashier

104. Financial Advisers in Divisions, Workshops, and Stores Depots

  1. Who functions as Financial Advisers to their respective Executive Officers under the overall guidance of the Financial Adviser and Chief Accounts Officer?
    • a) Divisional/Senior Divisional Accounts Officer
    • b) Station Master
    • c) Chief Cashier
    • d) General Manager

Answer: a) Divisional/Senior Divisional Accounts Officer

105. Non-Gazetted Establishment of the Accounts Department

  1. What does the subordinate accounts establishment of a railway consist of?
    • a) Only indoor staff
    • b) Only outdoor staff
    • c) Both indoor and outdoor staff
    • d) Only clerical staff

Answer: c) Both indoor and outdoor staff

  1. Who supervises the minor charges of sections and sub-sections?
    • a) Chief Cashier
    • b) Sub-Heads
    • c) Station Master
    • d) General Manager

Answer: b) Sub-Heads

106. Subordinate Staff for Cash Receipts and Disbursements

  1. Which of the following staff is responsible for cash receipts and disbursements?
    • a) Divisional Cashiers
    • b) Junior Accounts Officers
    • c) Station Masters
    • d) Senior Divisional Accounts Officers

Answer: a) Divisional Cashiers

107. Accounts Officers and the Executive

  1. Who is responsible for the construction, maintenance, and operation of the railway?
    • a) General Manager
    • b) Chief Cashier
    • c) Financial Adviser and Chief Accounts Officer
    • d) Station Master

Answer: a) General Manager

  1. What should the Accounts Officer do in case of disagreement with an executive authority?
    • a) Ignore the disagreement
    • b) Bring it to the notice of the executive authority
    • c) Approve the orders without question
    • d) Refer the matter to the Station Master

Answer: b) Bring it to the notice of the executive authority

108. Procedure in Case of Disagreement

  1. If an Accounts Officer is unable to accept any orders of an executive authority, what should he do?
    • a) Refer the matter directly to the Railway Board
    • b) Notify the General Manager and Financial Adviser and Chief Accounts Officer
    • c) Ignore the orders
    • d) Accept the orders without objection

Answer: b) Notify the General Manager and Financial Adviser and Chief Accounts Officer

109. Interpretation of Rules

  1. Whose duty is it to address the executive officer concerned for the interpretation of rules and obtaining sanction from the Railway Board?
    • a) Station Master
    • b) Accounts Officer
    • c) General Manager
    • d) Chief Cashier

Answer: b) Accounts Officer

110. Proposals for Economy or Improvement

  1. Who should the Accounts Officers consult when making proposals for economy or improvement affecting other departments of the railway?
    • a) Station Master
    • b) Executive Officers of the Department
    • c) General Manager
    • d) Chief Cashier

Answer: b) Executive Officers of the Department

111. Supply of Accounts and Returns to Executive Officers

  1. What should the Accounts Officer furnish to the Executive Officers of the Railway as requested?
    • a) Train schedules
    • b) Accounts and returns
    • c) Recruitment notices
    • d) Safety regulations

Answer: b) Accounts and returns

112. Financial Advisers and Chief Accounts Officers and Director Accounts, Railway Board

  1. Who is the professional agent of the Railway Board in Accounts matters?
    • a) General Manager
    • b) Chief Cashier
    • c) Director Accounts
    • d) Station Master

Answer: c) Director Accounts

  1. What is the responsibility of the Director Accounts?
    • a) Recruitment of staff
    • b) Organizing, training, and controlling the Railway Accounts Establishment
    • c) Operation of trains
    • d) Maintenance of railway lines

Answer: b) Organizing, training, and controlling the Railway Accounts Establishment

113. Statutory Audit

  1. Who is the final audit authority in India?
    • a) General Manager
    • b) Chief Cashier
    • c) Comptroller and Auditor General of India
    • d) Director Accounts

Answer: c) Comptroller and Auditor General of India

  1. Which articles of the Constitution of India derive the functions and powers of the Comptroller and Auditor General of India?
    • a) Articles 100 to 102
    • b) Articles 149 to 151
    • c) Articles 200 to 202
    • d) Articles 250 to 252

Answer: b) Articles 149 to 151

114. Assistance to the Comptroller and Auditor General

  1. Who assists the Comptroller and Auditor General of India in the audit of Railway Accounts?
    • a) General Manager
    • b) Additional Deputy Comptroller & Auditor General (Railways)
    • c) Chief Cashier
    • d) Director Accounts

Answer: b) Additional Deputy Comptroller & Auditor General (Railways)

115. Responsibility of the Chief Auditors

  1. What does the responsibility of the Chief Auditors for the audit of the accounts include?
    • a) Recruitment of staff
    • b) Compilation of budgets
    • c) Audit of all expenditure incurred in India
    • d) Operation of trains

Answer: c) Audit of all expenditure incurred in India

116. Object of Statutory Audit

  1. Which of the following is NOT a purpose of statutory audit by the Comptroller and Auditor General of India?
    • a) Accountancy audit
    • b) Appropriation audit
    • c) Administrative audit
    • d) Recruitment audit

Answer: d) Recruitment audit

  1. What is the main objective of appropriation audit?
    • a) Checking accuracy of arithmetical calculations
    • b) Checking the classification of expenditure
    • c) Ensuring compliance with train schedules
    • d) Ensuring safety regulations are followed

Answer: b) Checking the classification of expenditure

  1. Which audit involves checking that expenditure has been incurred according to prescribed rules and regulations?
    • a) Accountancy audit
    • b) Appropriation audit
    • c) Administrative audit
    • d) Recruitment audit

Answer: c) Administrative audit

117. Main Divisions of Audit

  1. Which of the following is NOT a division of audit according to the text?
    • a) Appropriation audit
    • b) Financial audit
    • c) Administrative audit
    • d) Recruitment audit

Answer: d) Recruitment audit

118. Classification of Audit

  1. Which type of audit involves examining transactions to ensure that all expenditure has been sanctioned by a competent authority?
    • a) Appropriation audit
    • b) Administrative audit
    • c) Financial audit
    • d) Internal audit

Answer: b) Administrative audit

119. Financial Audit

  1. What is the objective of financial audit?
    • a) Ensuring train schedules are adhered to
    • b) Ensuring compliance with financial rules and regulations
    • c) Checking the physical condition of railway assets
    • d) Recruitment of staff

Answer: b) Ensuring compliance with financial rules and regulations

  1. Financial audit includes examining which of the following?
    • a) Physical condition of trains
    • b) Train schedules
    • c) Orders and contracts
    • d) Recruitment notices

Answer: c) Orders and contracts

120. Internal Check

  1. What is the function of internal check within the Accounts Department?
    • a) Compiling budgets
    • b) Conducting safety inspections
    • c) Ensuring accuracy of accounts
    • d) Recruitment of staff

Answer: c) Ensuring accuracy of accounts

121. Periodical Inspection

  1. Who is responsible for the periodical inspection of accounts?
    • a) General Manager
    • b) Chief Cashier
    • c) Divisional Accounts Officer
    • d) Station Master

Answer: c) Divisional Accounts Officer

  1. The periodical inspection of accounts includes verifying the accounts of which entities?
    • a) Recruitment offices
    • b) Train operations
    • c) Stores depots and workshops
    • d) Passenger safety offices

Answer: c) Stores depots and workshops

  1. Who is responsible for ensuring the safe transit of cash?
    • a) General Manager
    • b) Chief Cashier
    • c) Divisional Accounts Officer
    • d) Station Master

Answer: b) Chief Cashier

123. Inspection of Stores

  1. Which department is responsible for the inspection of stores?
    • a) Operations Department
    • b) Stores Department
    • c) Accounts Department
    • d) Recruitment Department

Answer: b) Stores Department

124. Safe Custody of Cash

  1. The safe custody of cash is primarily the responsibility of which officer?
    • a) General Manager
    • b) Chief Cashier
    • c) Station Master
    • d) Divisional Accounts Officer

Answer: b) Chief Cashier

125. Monthly Reports

  1. By which date should the Monthly Demi-Official Reports be sent to the Financial Commissioner?
    • a) 1st of the following month
    • b) 15th of the following month
    • c) End of the month
    • d) As soon as possible

Answer: b) 15th of the following month

126. Preservation of Records

  1. How long should various records connected with accounts be preserved according to Appendix IX?
    • a) 1 year
    • b) 3 years
    • c) 5 years
    • d) Minimum period prescribed in Appendix IX

Answer: d) Minimum period prescribed in Appendix IX

  1. What is the main purpose of preserving records as stated in the text?
    • a) For future reference and audit
    • b) To maintain train schedules
    • c) To ensure passenger safety
    • d) For recruitment purposes

Answer: a) For future reference and audit

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Indian Railway Codes and Manuals-THE RAILWAY SERVANTS (DISCIPLINE & APPEAL) RULES, 1968 (D&AR)

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  THE RAILWAY SERVANTS (DISCIPLINE & APPEAL) RULES, 1968 PART – I GENERAL 2. Definitions - (1) In these rules, unless the context otherwise requires - (a) 'appointing authority' in relation to a Railway servant means - (i) the authority empowered to make appointments to the Service of which the Railway servant is, for the time being, a member or to the grade of the Service in which the Railway servant is, for the time being, included, or (ii) the authority empowered to make appointments to the post which the Railway servant, for the time being holds, or (iii) the authority which appointed the Railway servant to such Service, grade or post, as the case may be, or (iv) where the Railway servant having been a permanent member of any other Service or having substantively held any other permanent post, has been in continuous employment under the Ministry of Railways, the authority which appointed him to that Service or to any grade in that Service or to that post; whicheve...
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Indian Railway Codes and Manuals-The Railway Servants Conduct Rules 1966.

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  THE RAILWAY SERVICES (CONDUCT) RULES, 1966 1.Short title. – (1) These rules may be called the Railway Services (Conduct) Rules1966. (2) They shall come into force at once. 2. Definition. - In these rules, unless the context otherwise requires- (a) ‘Government’ means, in relation to – (i) gazetted officers holding posts in the Railway Board, the President; (ii) other gazetted officers, the Railway Board; (iii) non-gazetted officers, in the Railway Board, the Secretary, Railway Board; (iv) other non-gazetted officers in offices directly under the administrative control of the Railway Board, the Heads of the offices concerned; and (v) other non-gazetted officers, the General Managers of the Railway Administrations concerned: Provided that for purposes of sub-rules (2) and (3) of rule 5, sub-rule (i)of rule 8, sub-rule (i) of rule 10, rule 12, rule 14, sub-rules (1) of rule 15, sub-rule (3) of rule 16, sub-rule (1) of rule 19 and rule 21, ‘Government’ means the Ra...
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Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-34 (XXXIV)

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  Chapter No. XXXIV CHECK OF TRAFFIC RELATING TO RAILWAYS MATERIALS AND STORES   3401 Returns checked by Accounts Office -This chapter deals with the check and accounting etc. of the following in respect of "Local/Through traffic relating to railway materials and stores for carriage by goods trains on the authority of Departmental Credit Notes. (1) Departmental Credit Notes (COM/C-39 ); (2) Paid statement of Railway Materials and Stores forwarded Local (COM/R. 4 Revised); (3) Paid statement of Railway Materials and Stores forwarded (Through) (COM/R. 5 Revised); (4) Invoices/ Accounts Foil of RMC entries ; (5) Machine Prepared abstract of Railway Materials and Stores received Local (COM/R. 2 Revised); (6) Machine Prepared abstract of Railway Materials and Stores received Through (COM/R. 3 Revised); (7) Carriage bills/Transfer certificate for railway material and stores. 3402 Receipt of Accounts foil of Departmental Credit Note for booking of Railway Materi...
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Indian Railway Codes and Manuals-Accounts Code-Chapter-8 (VIII)

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CHAPTER VIII INTERNAL CHECK A. SCOPE AND METHOD OF INTERNAL CHECK 801. Internal Check - The check exercised by the Accounts Officer on the financial transactions of the railway on behalf of the Railway Administration is called internal check. It is so called to distinguish it from the audit conducted by the Chief Auditor of the Railway on behalf of the Comptroller and Auditor General. The internal check should be conducted with reference to- (a) d Rules and orders issued by the President , the Railway Board, General Managers of Railways and other subordinate authorities to whom the power to issue rules or orders has been delegated; (b) the instructions contained in this and other Indian Railway Codes and any further instructions issued from time to time by the Railway Board; and (c) the recognised standards of financial propriety vide paragraph 116 of Financial Code. 802. Unless an exception is specially permitted in any particular case. All transactions, whether relating to receipts o...
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Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-32 (XXXII)

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  Chapter XXXII The Traffic Book 3201 Scope of Traffic Book: The Traffic Book is a compilation which collects and brings to account, under the prescribed heads Coaching, Goods and Sundry Other Earnings, the whole of the traffic earning of a railway, both Local and Through, whether accrued at stations or otherwise. It records the progress of realization of these earnings, the results of apportionment of traffic interchanged with Other Railways and Deposit Private Companies (NGR, JV including SPVs etc) and the progress in the settlement of the balances on these accounts. 3202 Parts of the Traffic Book. The Traffic Book consists of four distinct parts, viz a) Station Accounts: b) Adjustment or Division Sheets or Net Result of Apportionment on the basis of Matrix generated through CAS c) Ledger account of the Home Line; and Abstract of Earnings and Statement of Balances. 3203 Traffic Book, Part A The earning accrued at stations, for the realization of which the home railway is ...
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Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-33 (XXXIII)

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  Chapter XXXIII Inspection of Station Accounts 3301 The preceding chapters deal with the check and counting of returns which are submitted by the stations to the Accounts Office. The check of initial records of accounts maintained at stations, which do not come under the scrutiny of the Accounts Office, is carried out by the Travelling Inspectors of Station Accounts who are also responsible to check that the returns submitted by stations to the Accounts Office have been correctly prepared and agree with the initial records maintained at the stations. Travelling Inspectors of Station Accounts or a Cell specifically created in the Traffic Accounts office may be given requisite access and responsibility for checking of online transactions of different Systems such as PRS/FOIS/UTS/PMS Terminals with some specific report generation eg., Exceptional report of missing Roll continuity. Short remittance. Delayed remittance. Distance Masters Junction distance table Commodity...
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Indian Railway Codes and Manuals-Establishment code- Vol-I-Chapter-5 (V)

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  Chapter 5 Leave Rules   501.   Short title. – These rules may be called the Railway Services (Liberalised Leave) Rules, 1949.   502.   Extent of application. – These rules shall apply to (i) Railway servants appointed on or after 1st February 1949; (ii) Railway servants appointed prior to 1st February 1949 who have elected to be governed by these rules; and (iii) others who are brought under these rules by special orders; (iv) a temporary Railway servant who has completed 3 years continuous service shall be entitled, from the date of completion of 3 years continuous service, to the same conditions of service in respect of question of leave (including leave salary) as he would have been entitled to if he held a lien on the post in which he was initially appointed. 502-A.    Definitions                     (1)        In ...
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Indian Railway Codes and Manuals-Accounts Code-Chapter-9 (IX)

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                                                                                                                                                                                                  CHAPTER IX                                                                                     ...
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Indian Railway Codes and Manuals-Stores code- Vol-II-Chapter-19 (XIX)

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  CHAPTER XIX ENGINEERING PLANT RESERVE Custody, Receipt and Issue 1901.  Object of a Reserve.-—In order to avoid losses from forced sales of serviceable and useful plant left over from special works which is likely to be required for future special works, an "Engineering Plant Reserve" may be created on each railway, with the previous sanction of the Railway Board, who will fix the maximum financial limit of such reserve. 1902.  Nature of Plant in Reserve Stock.—The Engineering Reserve would include items of construction plant of the following description.— 1. Air Compressors 2. Air receivers 3. Boilers 4. Boring Plant, special, hand and power driven 5. Concrete mixing machine 6. Cranes (derrick scotch) 7. Dregers, crab 8. Drilling machine, hand or power drives 9. Drilling machines, pneumatic 10. Driving Gear 11. Engines, portable, steam 12. Engines, internal combustion 13. Engines, locomotive, 2 feet gauge 14. Gantries for girder erect...
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